https://www.taxtmi.com/caselaws?id=355966 Denial of Cenvat credit on capital goods and input services used in a distillery unit was found to require fresh examination where the assessee's sugar unit enjoyed area-based exemption but the distillery was claimed to function separately. The record indicated duty payment on certain distillery clearances, which undermined the Revenue's position that the entire undertaking operated as a single excise assessee under one registration for all products. On that basis, the existing findings were held insufficient to sustain the credit denial, and the matter was remanded to the Original Authority for reconsideration of the unit-wise eligibility for credit. en-us Fri, 05 Jan 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355966 Denial of Cenvat credit on capital goods and input services used in a distillery unit was found to require fresh examination where the assessee's sugar unit enjoyed area-based exemption but the distillery was claimed to function separately. The record indicated duty payment on certain distillery clearances, which undermined the Revenue's position that the entire undertaking operated as a single excise assessee under one registration for all products. On that basis, the existing findings were held insufficient to sustain the credit denial, and the matter was remanded to the Original Authority for reconsideration of the unit-wise eligibility for credit. Case-Laws Central Excise Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355966